Title 26, Chapter 43 — Qualified Pension, Etc., Plans

Taxes on failure to meet minimum funding standards

Tax on nondeductible contributions to qualified employer plans

Tax on excess contributions to certain tax-favored accounts and annuities

Excise tax on certain accumulations in qualified retirement plans

Tax on prohibited transactions

Taxes with respect to funded welfare benefit plans

Tax on certain fringe benefits provided by an employer

Tax on certain dispositions by employee stock ownership plans and certain cooperatives

Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]

Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]

Tax on certain excess contributions

Tax on certain prohibited allocations of qualified securities

Tax on reversion of qualified plan assets to employer

Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]

Failure to satisfy continuation coverage requirements of group health plans

Requirements for issuers of qualified long-term care insurance contracts

Failure to meet certain group health plan requirements

Failure of employer to make comparable Archer MSA contributions

Failure of applicable plans reducing benefit accruals to satisfy notice requirements

Failure of employer to make comparable health savings account contributions

Shared responsibility for employers regarding health coverage

Repealed. Pub. L. 116–94, div. N, title I, § 503(a), Dec. 20, 2019, 133 Stat. 3119]